The study looked at how much small and medium-sized businesses in Nigeria get funded by banks. They analyzed data from 1992 to 2020 and found that bank loans to these businesses have been decreasing over time. In 2003, loans to SMEs were at their highest but have since dropped significantly. The gap between the funds needed by SMEs and what they actually receive has been growing, reaching billions of Naira by 2019. This lack of funding is a big problem for both SMEs and the overall corporate sector in Nigeria. To address this issue, banks should lend more to SMEs and provide better support without adding extra charges.